Peer Reviewer
Prof. Dr. Hamid Saremi, Islamic Azad University of Iran 
Scopus: 56436131100
Samer Ali Al-shami. University Teknikal Malaysia Melak (UTeM) Scopus: 58110130000
Firdouse Rahman Khan, STIA Abudl Haris college, Indonesia Scopus: 57202074476
Dr. Hj. Siti Hasbiah, M.Si. Makassar State University Scopus: 57189241934
Indrayani, SE, MM, Ph.D, University of Batam Scopus: 57205061611
Dr. Rico Nur Ilham, SE., M.M.RSA.CPRM, Universitas Malikussaleh Malaysia Scopus: 57213194163
Ilma Wulansari Hasdiansa, SE., MM. Makassar State University Scholar